Bill

Bill > S1880


NJ S1880

NJ S1880
Allows tax credits for supermarkets with dedicated displays for Jersey Fresh products.


summary

Introduced
01/13/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2026-2027 Regular Session

Bill Summary

This bill allows a corporation business tax credit or gross income tax credit for grocery stores and small food retailers that maintain dedicated displays for Jersey Fresh products and New Jersey certified organic products. The credit would be $2,000 per display in a grocery store, or $1,000 per display in a small food retailer. To qualify for a credit, the dedicated displays must be at least 25 square feet of floor space in a grocery store or 12 square feet of floor space in a small food retailer, and must be maintained for at least 120 days of the year. Jersey Fresh is a quality grading, marketing, and labeling program operated by the Department of Agriculture and pursuant to which fresh, locally grown fruits and vegetables are labeled as Jersey Fresh, locally grown nursery crops are labeled as Jersey Grown, locally aquacultured or wild-caught fish and shellfish are labeled as Jersey Seafood, and processed foods made with New Jersey-sourced agricultural products are labeled as Made with Jersey Fresh. New Jersey certified organic products are verified by the Department of Agriculture, and are part of an ecological production management system that promotes and enhances biodiversity, biological cycles and soil biological activity. The system is based on minimal use of off-farm inputs and on management practices that restore, maintain, and enhance ecological harmony. Fresh, locally-sourced foods can provide greater flavor and nutrition than those imported from far away. Often times when produce is shipped to New Jersey from other states, it must be harvested before it is at its peak of flavor and ripeness, to allow for both time and shipping conditions of that item from another state or sometimes even another country. A Jersey Fresh commodity is grown right here in New Jersey, and because of the obvious geographic proximity to local distribution centers, the commodity can be harvested at its peak stage and offered to retailers in a much shorter amount of time. Additionally, when commodities are harvested at their peak of flavor and freshness, more of the very important vitamins and minerals each commodity offers is retained within the commodity.

AI Summary

This bill establishes tax credits for corporations and individuals who operate grocery stores or small food retailers and dedicate specific display space for "Jersey Fresh products" and "New Jersey certified organic products." Jersey Fresh is a state program that labels locally grown produce, nursery crops, seafood, and processed foods made with New Jersey ingredients, emphasizing freshness and quality. New Jersey certified organic products are verified by the Department of Agriculture to meet specific ecological production standards. To qualify for the credit, grocery stores must dedicate at least 25 square feet of floor space for these products for 120 days or more, earning a $2,000 tax credit per display. Small food retailers, defined as establishments under 2,500 square feet, need to dedicate at least 12 square feet for 120 days or more, receiving a $1,000 tax credit per display. The bill also allows for the immediate adoption of necessary rules and regulations to implement these tax credits, which will apply to tax periods beginning on or after the bill's enactment date.

Committee Categories

Business and Industry

Sponsors (1)

Last Action

Introduced in the Senate, Referred to Senate Economic Growth Committee (on 01/13/2026)

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